Homebuilders Ass'n of Metropolitan Portland v. Metro

Plaintiffs brought this action against defendant, Metro, seeking declaratory and injunctive relief related to the imposition of a construction excise tax under a Metro ordinance. Plaintiffs challenged the validity of the ordinance on the ground that it violated Oregon Laws 2007, chapter 829, section 1 (Senate Bill (SB) 1036 (2007)), compiled as a note after ORS 320.170 (2007).1 That provision prohibits local governments and service districts from imposing a tax “on the privilege of constructing improvements to real property,” unless, among other things, the tax is an “extension or…